Important Changes to the Employer Medical Assistance Contribution (EMAC) Law
Changes to the EMAC law went into effect January 1, 2018 and impacts many employers.
According to, the law temporarily changes the existing employer medical assistance contribution, creates a temporary supplemental contribution, and modifies the unemployment insurance rate schedule.
Theapplies to employers with more than five employees in Massachusetts who are non-disabled and either obtain health insurance from MassHealth (excluding employees with MassHealth coverage as a secondary payer) or receive subsidized coverage through the Massachusetts ConnectorCare program.
We recommend reviewing thePDF which provides an overview of EMAC Supplement including which employers are responsible for EMAC Supplement, how it’s calculated, what it costs and more.
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